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SCHEDULES

Valid from 17/07/2014

SCHEDULE 22 U.K. Supplies of electronic, broadcasting and telecommunication services: special accounting schemes

PART 1 U.K. Union scheme

Power to amend provisions about the Union scheme U.K.

2 U.K. In section 3A of VATA 1994 (supply of electronic services in member States: special accounting scheme)—

(a) in subsection (2), after “3B” insert “ or 3BA ”;

(b) in subsection (3), for “Schedule 3B” substitute “ Schedules 3B and 3BA ”.